In Memoriam: Paul Frankel


Peter Faber wrote this letter to the editor memorializing his late friend and colleague Paul Frankel. Frankel “single-handedly revised the nature of SALT practice,” Mr. Faber wrote. “State and local taxation is now regarded as one of the most intellectually challenging areas of the tax law. My federal tax colleagues now look up to us, not down on us. Paul must get a lot of the credit for this. He was truly a trail-blazer and all of us are in his debt.”